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TO AMEND THE CITY INCOME TAX CODE TO ADOPT SECTIONS 718.80 THROUGH 718.95 OF THE OHIO REVISED CODE BY ENACTING SECTIONS 161.50 THROUGH 161.65 OF THE CODIFIED ORDINANCES OF THE CITY OF GAHANNA, AND TO DECLARE AN EMERGENCY.
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WHEREAS, in House Bill (H.B.) 49 of the 132nd General Assembly, the State's general appropriations bill for the biennium, includes uncodified Section 803.100 purporting to require that municipalities, on or before January 31, 2018, adopt certain municipal income tax provisions that are also adopted within H.B. 49 to authorize State officials to collect and administer municipal net profits taxes; and
WHEREAS, Section 803.100 of H.B. 49 references and relies upon Section 718.04(A) of the Ohio Revised Code, which purports to make municipal income taxing authority conditional upon a municipality's adoption of code sections as dictated by the State; and
WHEREAS, the City of Gahanna, with over 160 other Ohio municipalities, is party to a case challenging the State's actions with regard to municipal income taxation in H.B. 49; and
WHEREAS, on December 21, 2017, Judge David Cain of the Franklin County Court of Common Pleas issued an order in Franklin County Common Pleas Case Number 17CV 10258 extending the deadline set by Section 803.100 of H.B. 49 to February 24, 2018; and
WHEREAS, on February 12 and 13, 2018, Judge Cain held a hearing on the motion for preliminary injunction made by the coalition of municipalities challenging H.B. 49's municipal income tax provisions; and
WHEREAS, on February 21, 2018, Judge Cain issued a ruling denying all of the municipalities' claims on the merits, although no dispositive motion was pending and no order to consolidate the preliminary injunction hearing with a trial on the merits had been given; and
WHEREAS, on February 27, 2018, the municipalities filed a notice of appeal of Judge Cain's decision, and that appeal is pending before the Tenth District Court of Appeals, Case Number 18AP 144; an...
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